Report on the annual accounts of the European Centre for Disease Prevention and Control for the financial year 2009

Transcription

1 ЕВРОПЕЙСКА СМЕТНА ПАЛАТА TRIBUNAL DE CUENTAS EUROPEO EVROPSKÝ ÚČETNÍ DVŮR DEN EUROPÆISKE REVISIONSRET EUROPÄISCHER RECHNUNGSHOF EUROOPA KONTROLLIKODA ΕΥΡΩΠΑΪΚΟ ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙO EUROPEAN COURT OF AUDITORS COUR DES COMPTES EUROPÉENNE CÚIRT INIÚCHÓIRÍ NA HEORPA CORTE DEI CONTI EUROPEA EIROPAS REVĪZIJAS PALĀTA EUROPOS AUDITO RŪMAI EURÓPAI SZÁMVEVŐSZÉK IL-QORTI EWROPEA TAL-AWDITURI EUROPESE REKENKAMER EUROPEJSKI TRYBUNAŁ OBRACHUNKOWY TRIBUNAL DE CONTAS EUROPEU CURTEA DE CONTURI EUROPEANĂ EURÓPSKY DVOR AUDÍTOROV EVROPSKO RAČUNSKO SODIŠČE EUROOPAN TILINTARKASTUSTUOMIOISTUIN EUROPEISKA REVISIONSRÄTTEN Report on the annual accounts of the European Centre for Disease Prevention and Control for the financial year 2009 together with the Centre s replies 12, RUE ALCIDE DE GASPERI TELEPHONE (+352) euraud@eca.europa.eu L LUXEMBOURG TELEFAX (+352) INTERNET:

2 2 CONTENTS Paragraph Introduction 1-2 Statement of Assurance 3-12 Comments on the budgetary and financial management 13 Table The Centre s replies

3 3 INTRODUCTION 1. The European Centre for Disease Prevention and Control (hereinafter "the Centre"), which is located in Stockholm, was set up by Regulation (EC) No 851/2004 of the European Parliament and of the Council of 21 April Its main tasks are to collect and disseminate data on the prevention and control of human diseases and to provide scientific opinions on this subject. It is also required to coordinate the European network of bodies operating in this field The Centre s 2009 budget amounted to 51 million euro, compared with 40,6 million euro the previous year. The number of staff employed by the Centre at the end of the year was 199, as compared with 154 the previous year. STATEMENT OF ASSURANCE 3. Pursuant to the provisions of Article 287(1), second subparagraph, of the Treaty on the Functioning of the European Union, the Court has audited the annual accounts 3 of the Centre, which comprise the financial statements 4 and the reports on implementation of the budget 5 for the financial year ended 31 December 2009 and the legality and regularity of the transactions underlying those accounts OJ L 142, , p. 1. The Table summarises the Centre's competences and activities. It is presented for information purposes. These accounts are accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations, with summary information on transfers of appropriations among the various budget items. The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements, which includes a description of the main accounting policies and other explanatory information.

4 4 4. This Statement of Assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/ The Director s responsibility 5. As authorising officer, the Director implements the revenue and expenditure of the budget in accordance with the financial rules of the Center under her own responsibility and within the limits of authorised appropriations 7. The Director is responsible for putting in place 8 the organisational structure and the internal management and control systems and procedures relevant for drawing up final accounts 9 that are free from material misstatement, whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. The Court s responsibility 6. The Court s responsibility is to provide, on the basis of its audit, a statement of assurance as to the reliability of the annual accounts of the Centre and the legality and regularity of the transactions underlying them The budget implementation reports comprise the budget outturn account and its annex. OJ L 248, , p. 1. Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, , p. 80). Article 38 of Regulation (EC, Euratom) No 2343/2002. The rules concerning the presentation of the accounts and the accounting by the Agencies are laid down in chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, , p. 23) and are integrated as such into the Financial Regulation of the Centre.

5 5 7. The Court conducted its audit in accordance with the IFAC and ISSAI 10 International Auditing Standards and Codes of Ethics. Those standards require that the Court complies with ethical requirements and plans and performs the audit to obtain reasonable assurance about whether the accounts are free from material misstatement and whether the underlying transactions are legal and regular. 8. The Court s audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and about the legality and regularity of the transactions underlying them. The procedures selected depend on its audit judgement including the assessment of the risks of material misstatement of the accounts or of illegal or irregular transactions, whether due to fraud or error. In making those risk assessments internal control relevant to the entity s preparation and presentation of accounts is considered in order to design audit procedures that are appropriate in the circumstances. The Court s audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the accounts. 9. The Court believes that the audit evidence obtained is sufficient and appropriate to provide a basis for the opinions set out below. Opinion on the reliability of the accounts 10. In the Court s opinion, the Centre s Annual Accounts 11 present fairly, in all material respects, its financial position as of 31 December 2009 and the results International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI). The Final Annual Accounts were drawn up on 26 March 2010 and received by the Court on 28 June The Final Annual Accounts, consolidated with those of the Commission, are published in the Official Journal of the European Union by 15 November of the following year. These can be found on the following website or

6 6 of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation. Opinion on the legality and the regularity of the transactions underlying the accounts 11. In the Court s opinion, the transactions underlying the annual accounts of the Centre for the financial year ended 31 December 2009 are, in all material respects, legal and regular. 12. The comments which follow do not call the Court s opinions into question. COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT 13. As in previous years, the high level of carry-overs has had a negative impact on the implementation of the budget. Appropriations carried forward from 2008, amounting to 2,2 million euro, had to be cancelled. In 2009, appropriations carried forward represented 42 % of Title II Administrative expenditure and 63 % of Title III Operational expenditure. This situation may compromise the 2010 budget implementation and is at odds with the principle of annuality. This Report was adopted by Chamber IV, headed by Mr Igors LUDBORŽS, Member of the Court of Auditors, in Luxembourg at its meeting of 14 and 16 September For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President

7 7 Table - European Centre for Disease Prevention and Control (Stockholm) Areas of Union competence deriving from the Treaty Competences of the Centre as specified in Council Regulation (EC) No 851/2004 Governance Resources made available to the Centre In 2009 (Data for 2008) Budget Products and services supplied in 2009 A high level of human health protection shall be ensured in the definition and implementation of all Union policies and activities. Union action, which shall complement national policies, shall be directed towards improving public health, preventing physical and mental illness and diseases, and obviating sources of danger to physical and mental health. Such action shall cover the fight against the major health scourges, by promoting research into their causes, their transmission and their prevention, as well as health information and education, and monitoring, early warning of and combating serious cross-border threats to health. (Article 168 of the Treaty on the Functioning of the European Union) Objectives - Strengthen Europe s defences against infectious diseases; specifically, to identify, assess and communicate current and emerging threats to human health from communicable diseases. - Therefore the Centre shall operate dedicated surveillance networks, provide scientific opinions, operate the early warning and response system (EWRS) and provide scientific and technical assistance and training. Tasks - Operate dedicated disease surveillance networks and enhance networking activities. The Centre has a specific role in data collection, validation, analysis and dissemination. - Provide authoritative expert advice and scientific opinions and studies on communicable diseases. - Operate the Early Warning and Response System. Develop procedures for identifying emerging health threats. - Strengthen Member States capacity in preparedness planning and in training. - Inform the general public and interested parties of its work. 1. Management Board Composition One member designated by each Member State, two members designated by the European Parliament and three representatives of the Commission. Tasks The Board adopts the Centre's annual programme and budget and monitors their implementation. 2. Director Appointed by the Management Board on the basis of a list of candidates proposed by the Commission. 3. Advisory Forum Composition A representative of each Member State and three non-voting representatives of the Commission. Tasks The Forum is to assure the scientific excellence of the work and the independence of the activities and opinions of the Centre. 4. External audit Court of Auditors. 5. Discharge Authority Parliament, acting on recommendation from the Council. 51 million euro (40,7 million euro) Staff at 31 December 2009 Authorised: 170 (130) Occupied: 129 (101) Other posts: 70 (53) TOTAL: 199 (154) assigned to the following duties: Allocated to: - operational tasks: 120 (91) - administrative and support tasks: 79 (63) - A (H1N1) pandemic; risk assessment and support for Member States; threats monitored using the Threat Tracking Tool (TTT); - 52 weekly threat reports on communicable diseases; - Provision of support to epidemic intelligence for 5 large mass-gathering events; - Preparation of 25 original threat assessments and 6 threat updates; - Conducted 2 simulation exercises; - 78 fellows coached in the European Programme for Intervention Epidemiology Training (EPIET); public health experts from 30 EU-EEA countries participated in ECDC short training modules; - Launch of the new ECDC web portal; - 43 scientific publications published; - Second European Antibiotic Awareness Day organised, with participation of 34 countries; - Enhanced surveillance; further integration of the dedicated surveillance networks; - Annual Epidemiological Report published; - Tuberculosis and HIV/AIDS annual reports published; - 28 weekly influenza bulletins/weekly influenza surveillance overviews for 2009; - More than 50 scientific opinions produced; - Organisation of the third European Scientific Conference on Applied Infectious Disease Epidemiology (ESCAIDE) in October 2009 in Stockholm, with more than 500 participants; - Competent bodies meeting in Uppsala in October 2009, with 270 participants. Source: information supplied by the Centre.

8 ECDC European Centre for Disease Prevention and Control THE CENTRE S REPLIES 13. The Centre is conscious of the problem mentioned by the Court and is considering measures to improve budget implementation in particular through improved estimates and enhanced planning in order to better comply with the annuality principle. This should also be facilitated by the fact that the Centre reached maturity in 2010.